Earl M. Hasbrouck and Donna M. Hasbrouck - Page 17

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                    * * * I feel it will be fair to stipulate that                    
               before consideration be given to future meetings, the                  
               IRS will be required to have the citations of law                      
               and/or authority and support data we requested                         
               delivered into our hands at least two weeks prior to                   
               the time any meeting is scheduled. * * *                               
                    21 days will be considered a reasonable time in                   
               which to furnish the citations of law and/or authority                 
               and support data. * * *                                                
               On January 2, 1996, petitioners requested from Ms. Teichrow            
          a complete copy of respondent's administrative file.  Ms.                   
          Teichrow responded by letter dated January 2, 1996, as follows:             
               In response to Mr. Hasbrouck’s request for a copy of                   
               the entire file, I am enclosing a complete copy of the                 
               examiner’s report including workpapers showing the                     
               adjustments made for 1990, 1992, 1993 and 1994.  I have                
               not copied the entire file as much of the remainder is                 
               correspondence.                                                        
               I acknowledge receipt of your letter dated December 20,                
               1995.  It is my understanding from this communication                  
               that you have declined to meet with me on January 18,                  
               1996.                                                                  
               I will not be responding to your request for “citations                
               of law and/or authority and support data” within 21                    
               days.  As previously advised, my work is managed on a                  
               first-in, first-out basis.  As such, I have not had an                 
               opportunity to make an in-depth review of your case.                   
               In a letter to Ms. Teichrow dated January 3, 1996,                     
          petitioners acknowledged receipt of the copy of the examiner’s              
          report and stated:                                                          
               The IRS steadfastly refuses to furnish any proof that                  
               the deficiency it claims is based on law or fact, in                   
               spite of telling us: “Previous court ruling[s] have                    
               determined ...”  “What” previous court rulings?  Court                 
               rulings have designations so we can look them up.                      
               “What” are those designations?                                         
               I do decline to meet with you until such time as you                   
               comply with the request made by this taxpayer on                       




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